Exercise $9-34$ and $9-35($Algo$)$

$[$The following information applies to the questions displayed below.$]$

Benton Corporation manufactures computer microphones, which come in two models: Standard and Premium. Data for a representative quarter for the two models follow:

Manufacturing overhead in the plant has three main functions: supervision, setup labor, and incoming material inspection. Data on manufacturing overhead for a representative quarter follow:

Exercise $9-35($algo$)$ Activity$-$Based Costing $($LO $9-4)$ Exercise $9-35($algo$)$ Activity$-$Based Costing $($LO $9-4)$

Required:

a$.$ Compute the unit costs for the two products, Standard and Premium, using the current costing system at Benton $($using direct labor costs as the allocation basis for overhead$).$

b$.$ Compute the unit costs for the two products, Standard and Premium, using the proposed ABC system at Benton.

Note: For all requirements, do not round intermediate calculations. Round your answers to $\backslash (\backslash$mathbf$\{2\}\backslash )$ decimal places.

Answer is complete but not entirely correct.